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Austria vs Montenegro
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

πŸ‡¦πŸ‡Ή Austria
vs
πŸ‡²πŸ‡ͺ Montenegro
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–55%
55% top bracket; bracket creep relief measures
No change
9–15%
15% top maintained; EU accession nearing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
10–20%
Standard 20% maintained
No change
7–21%
21% standard; EU VAT compliance
No change
Corporate Tax Rate
Corporate Tax Rate
21%
Reduction to 21% taking effect 2026 (from 23%)
β–Ό -2.0pp vs 2025
9–15%
9%/15%; Pillar Two for MNCs
No change
Capital Gains Tax
Capital Gains Tax
27.5%
KESt flat rate unchanged
No change
9–15%
As income
No change
Social Security & Payroll
Social Security / Payroll
~41.5%
Contribution ceiling raised; health costs increasing
β–² +0.5pp vs 2025
~34.3%
EU social standards harmonization
No change
State, Regional & Local Taxes

πŸ‡¦πŸ‡Ή Austria β€” Municipal & Church Taxes

Austria's 9 BundeslΓ€nder (states) do not set separate income tax rates β€” this is federal. However, municipalities levy Kommunalsteuer (municipal payroll tax) at 3% on wages paid by employers, and a Dienstgeberabgabe (employer levy). Church tax (Kirchenbeitrag) is compulsory for registered Catholics at ~1% of income. Vienna and other large cities have additional levies. Property tax (Grundsteuer) rates are set by municipalities within federal parameters.

πŸ‡²πŸ‡ͺ Montenegro β€” Municipal Taxes

Montenegro's 24 municipalities (opΕ‘tine) levy property tax (0.25%–1% of market value), accommodation tax (turistička taksa), and business activity fees. Podgorica and coastal tourist municipalities (Budva, Kotor, Bar) have higher rates. The Tax Administration of Montenegro administers national taxes. Montenegro uses the euro as official currency without being an EU member. EU accession negotiations are advanced (since 2012). Significant foreign real estate investment from Russia, UK, and Middle East buyers. MFEZ (Montenegro Free Economic Zone) in Bar offers incentives.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Austria vs Montenegro: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡¦πŸ‡Ή Austria has a higher top income tax rate (0–55% vs 9–15%). πŸ‡²πŸ‡ͺ Montenegro is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Montenegro has a higher consumption tax (10–20% vs 7–21%).

🏒 Corporate Tax: πŸ‡²πŸ‡ͺ Montenegro offers a lower corporate rate (15% vs 21%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡²πŸ‡ͺ Montenegro taxes investment gains at a lower rate (15% vs 27.5%), benefiting investors.

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